In calculating the value of a person's assets the following are disregarded: the principal home (and the adjacent land within the section 11A limits, and the sale proceeds held to buy a new home for the period allowed), the value of a life interest or granny flat right the section describes, the surrender value of life policies, prepaid funeral expenses and funeral bonds up to the exempt amount, accommodation bonds and refundable accommodation deposits for aged care, the value of a native title right, gifts under the limits, assets of a special disability trust up to the concessional limit, and the other items section 1118 lists; and a person's investment in a superannuation fund, approved deposit fund or ATO small superannuation account is disregarded while the person is below pension age (section 1118A).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.